Statutes > Nevada Statutes > TITLE 32 - REVENUE AND TAXATION > Chapter 375B - Generation-Skipping Transfer Tax > COLLECTION OF TAX > 375B.360 - Certificate by Department prima facie evidence in proceeding for collection.

375B.360 - Certificate by Department prima facie evidence in proceeding for collection.

375B.360  Certificate by Department prima facie evidence in proceeding for collection.  In any proceeding for the enforcement of the tax imposed by NRS 375B.100 a certificate by the Department showing the amount due is prima facie evidence of:

      1.  The imposition of the tax;

      2.  The fact that it is due; and

      3.  Compliance by the Department with all the provisions of this chapter in relation to the computation and determination of the tax.

      (Added to NRS by 1989, 1499)